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ARF versus annuity in Ireland

Compare an Irish ARF and annuity across income certainty, investment and longevity risk, flexibility, charges, tax and death benefits.

Retirement income comparison

Two different ways to provide retirement income

An annuity generally exchanges pension assets for an income under agreed terms. An Approved Retirement Fund keeps eligible assets invested and allows withdrawals, subject to the rules applying to your circumstances. The appropriate route depends on the benefits available, income needs, risk capacity, health, dependants, other assets and tax position.

QuestionAnnuityARF
Income certaintyCan provide a defined income under the selected terms.Income depends on withdrawals, investment performance and remaining value.
Investment riskThe provider generally carries the investment and longevity risk supporting the promised income.The owner remains exposed to investment sequencing and longevity risk.
FlexibilityOptions are normally selected at outset and can be difficult or impossible to change.Withdrawals and investments can be adjusted within applicable rules.
Dependants and estateDepends on the guarantee period, joint-life or other selected features.Remaining assets may form part of the estate, subject to the applicable tax rules.
Ongoing oversightUsually less investment monitoring after purchase.Requires ongoing withdrawal, investment and risk review.

Questions for a retirement review

  • Which essential expenses need reliable income?
  • How much investment loss could your plan withstand?
  • What income will come from the State Pension, employment or other assets?
  • Do you need dependant protection or estate flexibility?
  • How would inflation affect spending over a long retirement?

Download the retirement checklist

Read the detailed ARF guide and test your assumptions with the retirement calculator.